Cash flow from operating activities

Operating profit before taxation

Adjustments for: Depreciation Interest expense Share of results in an associated company Provision for employees retirement benefits Provision for stock obsolescence Provision for doubtful debts Provision for diminution in value of investments Dividend income Interest income Gain on disposal of property,

plant and equipment

Property, plant and equipment written off Gain on disposal of a subsidiary Gain on liquidation of a subsidiary

Operating profit/(loss) before working capital changes

Changes in working capital: Inventories Receivables Payables Associated company